Accounting for intangible assets: comparative analysis of nas and ifrs requirements and directions for improvement

Rozmatova , Umida, Розматова , Умида, Rozmatova , Umida

Иқтисодий тараққиёт ва таҳлил · 2025-yil

Annotatsiya

The paper discusses the harmonization of the current rules of the 7th National Accounting Standard (NAS) “Intangible Assets” with the requirements of International Financial Reporting Standards (IFRS). Scientific proposals and recommendations are provided for introducing amendments and additions to the relevant provisions of the NAS. As a result, the compliance of the current 7th NAS “Intangible Assets” with IFRS requirements is ensured, creating opportunities for their practical application in enterprises.

Maqola ma’lumotlari
MualliflarRozmatova , Umida, Розматова , Умида, Rozmatova , Umida
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2025-08-29
Jild3
Son8
Betlar119-127
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2025-vol3-iss8-pp119-127
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2025-vol3-iss8-pp119-127 · Maqolaning asl sahifasi

Kalit so‘zlar

intangible assets, goodwill, national accounting standards, international financial reporting standards, chart of accounts, нематериальные активы, гудвилл, национальные стандарты бухгалтерского учёта, международные стандарты финансовой отчётности, план счетов, nomoddiy aktivlar, gudvill, buxgalteriya hisobining milliy standartlari, moliyaviy hisobotning xalqaro standartlari, schyotlar rejasi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARozmatova , Umida, Розматова , Умида, & Rozmatova , Umida (2025). ACCOUNTING FOR INTANGIBLE ASSETS: COMPARATIVE ANALYSIS OF NAS AND IFRS REQUIREMENTS AND DIRECTIONS FOR IMPROVEMENT. Иқтисодий тараққиёт ва таҳлил, 3(8), 119-127. https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp119-127
GOST (OAK)Rozmatova , Umida, Розматова , Умида, Rozmatova , Umida ACCOUNTING FOR INTANGIBLE ASSETS: COMPARATIVE ANALYSIS OF NAS AND IFRS REQUIREMENTS AND DIRECTIONS FOR IMPROVEMENT // Иқтисодий тараққиёт ва таҳлил. – 2025. – T. 3, № 8. – P. 119-127. – DOI: 10.60078/2992-877x-2025-vol3-iss8-pp119-127.
MLARozmatova , Umida, Розматова , Умида, and Rozmatova , Umida. “ACCOUNTING FOR INTANGIBLE ASSETS: COMPARATIVE ANALYSIS OF NAS AND IFRS REQUIREMENTS AND DIRECTIONS FOR IMPROVEMENT.” Иқтисодий тараққиёт ва таҳлил, 3(8), 119-127, 2025. https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp119-127
ChicagoRozmatova , Umida, Розматова , Умида, and Rozmatova , Umida. “ACCOUNTING FOR INTANGIBLE ASSETS: COMPARATIVE ANALYSIS OF NAS AND IFRS REQUIREMENTS AND DIRECTIONS FOR IMPROVEMENT.” Иқтисодий тараққиёт ва таҳлил, 3(8), 119-127 (2025). https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp119-127
HarvardRozmatova , Umida, Розматова , Умида, and Rozmatova , Umida (2025) ‘ACCOUNTING FOR INTANGIBLE ASSETS: COMPARATIVE ANALYSIS OF NAS AND IFRS REQUIREMENTS AND DIRECTIONS FOR IMPROVEMENT’, Иқтисодий тараққиёт ва таҳлил, 3(8), 119-127. https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp119-127
BibTeX
@article{rozmatovaumida2025,
  title = {ACCOUNTING FOR INTANGIBLE ASSETS: COMPARATIVE ANALYSIS OF NAS AND IFRS REQUIREMENTS AND DIRECTIONS FOR IMPROVEMENT},
  author = {Rozmatova , Umida and Розматова , Умида and Rozmatova , Umida},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2025},
  volume = {3},
  number = {8},
  pages = {119-127},
  doi = {10.60078/2992-877x-2025-vol3-iss8-pp119-127},
  url = {https://doi.org/10.60078/2992-877x-2025-vol3-iss8-pp119-127}
}

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